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  • The Financial Reporter
    Council Member Jason A. Morton, Council Member Yiji S. Starr, Council Member Vincent Y.Y. Tsang, Council ... guaranteed minimum death benefit (GMDB) on a variable annuity contract has to value the liabili- ty in accordance ...

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    • Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
    • Date: Sep 2007
    • Publication Name: The Financial Reporter
  • Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins
    derivatives (e.g., equity option in equity indexed annuity con- tracts, guaranteed accumulation benefit and ... and withdrawal benefit in variable annuity contracts, credit derivatives in funds withheld coinsurance ...

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    • Authors: Kenneth LaSorella
    • Date: Jun 2008
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter
    LaSorella L I F E I N S U R A N C E C O M PA N Y F I N A N C I A L R E P O R T I N G S E C T I O N “A KNOWLEDGE ... Council Member Raymond T. Schlude, Council Member Yiji S. Starr, Council Member Vincent Y.Y. Tsang, Council ...

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    • Authors: Robert Crompton, Arnold Dicke, Luke Girard, David Hippen, Kenneth LaSorella, Stephen Strommen, Darin Zimmerman
    • Date: Jun 2006
    • Publication Name: The Financial Reporter